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Limit Chart Notification For Free FAQ

What is the time limit for income tax notice?

Normally, a notice cannot be issued if three years have passed since the end of the relevant assessment year. However, if there is evidence of tax evasion of at least Rs 50 lakh, a notice can be issued beyond three years but within 10 years from the end of the relevant assessment year.

What is the TDS threshold limit for FY 2023 24?

What is the TDS limit for rent in FY 2023-24? The TDS threshold for FY 2023-24 is Rs 2,40,000 a year. Rent exceeding this amount will attract 10 percent TDS.

What is the new TDS section?

TDS section 194R mandates the person responsible for paying benefit/ perquisite, arising from business or profession, to deduct tax at source. 2. What is 194 R income tax? 194R is a TDS section as per which the person paying benefit/ perquisite to a resident is liable to deduct TDS @10%.

What is the new TDS update for 2023?

Section 194N ? TDS threshold has been increased on cash withdrawal by by co-operative societies. Starting April 1st, 2023, tax will be deducted on cash withdrawals by co-operative societies if the amount exceeds Rs 3 crore, instead of the previous limit of Rs 1 crore.

What is the limit for TDS deduction?

The TDS will not be deducted if the credit to a contractor under TDS Section 194C falls below the TDS threshold limit of INR 1,00,000 in aggregate in a fiscal year and the single transaction threshold limit of INR 30,000.

What is the TDS limit for 2023?

TDS must be deducted on interest earned from such specified securities. Section 194N - Increased TDS threshold for cash withdrawal by co-operative societies. From April 1st, 2023, TDS will be deducted on cash withdrawals exceeding Rs 3 crore, up from the previous limit of Rs 1 crore.

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